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Senior Powers of Appointment

The benefits, pitfalls and practical issues to consider.

Many clients today are focused on using their increased gift, estate and generation-skipping transfer (GST) tax exemptions before they sunset on Dec. 31, 2025 or a new administration introduces legislative changes that reduces them even earlier. Many of these same clients are the wealth creators in their families, whose parents or grandparents don’t have significant wealth. With these facts, clients may consider a planning technique that relies on the available exemptions of the senior

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